# 所得税法 / Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八条 (Supplementary Provisions, Article 8)（給与所得者の源泉徴収に関する申告書の提出時期等の特例等に関する経過措置） — address `suppl-5031-11/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八条（給与所得者の源泉徴収に関する申告書の提出時期等の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time for Submitting Declarations by Salary Income Earners Concerning Withholding caption: machine translation, not official suppl-5031-11/art-8 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8 **第一項** 新所得税法第百九十八条の規定は、施行日以後に行う同条第二項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第百九十八条第二項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-11/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8/par-1 The provisions of Article 198 of the New Income Tax Act apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (2) of that Article, of the required particulars prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the Effective Date, by the electronic or magnetic means prescribed in Article 198, paragraph (2) of the Former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph. machine translation, not official **第二項** 新所得税法第二百三条（第一項に係る部分を除く。）の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第二百三条第四項の電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-11/art-8/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8/par-2 The provisions of Article 203 of the New Income Tax Act (excluding the part concerning paragraph (1)) apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the required particulars prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the Effective Date, by the electronic or magnetic means referred to in Article 203, paragraph (4) of the Former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph. machine translation, not official **第三項** 新所得税法第二百三条の六の規定は、施行日以後に行う同条第五項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第二百三条の六第六項の電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-11/art-8/par-3 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8/par-3 The provisions of Article 203-6 of the New Income Tax Act apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (5) of that Article, of the required particulars prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the Effective Date, by the electronic or magnetic means referred to in Article 203-6, paragraph (6) of the Former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-5031-11/art-8/par-1: 新所得税法第百九十八条 → 所得税法 第百九十八条 (Article 198), art-198 — https://japanlaw.org/en/income-tax-act/art-198 - suppl-5031-11/art-8/par-1: 同条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 - suppl-5031-11/art-8/par-2: 新所得税法第二百三条 → 所得税法 第二百三条 (Article 203), art-203 — https://japanlaw.org/en/income-tax-act/art-203 - suppl-5031-11/art-8/par-2: 第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/en/income-tax-act/art-203/par-1 - suppl-5031-11/art-8/par-2: 同条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4 - suppl-5031-11/art-8/par-3: 新所得税法第二百三条の六 → 所得税法 第二百三条の六 (Article 203-6), art-203-6 — https://japanlaw.org/en/income-tax-act/art-203-6 - suppl-5031-11/art-8/par-3: 同条第五項 → 所得税法 第二百三条の六第五項 (Article 203-6, paragraph (5)), art-203-6/par-5 — https://japanlaw.org/en/income-tax-act/art-203-6/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-130, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-003, translated 2026-10-13 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05